Abstract:

                    This research aims to apply the Performance Focused Activity Based Costing System in the consultant office of Al-Khwarizmi College of Engineering at the University of Technology for the purpose of measuring the cost of consulting services provided by these offices in order to reduce costs and their reflection in achieving profits. For the purpose of calculating costs accurately, and to test the hypothesis of the research, the research was applied in the office of the consultant of the College of Engineering Al-Khwarizm - University of Baghdad through the financial statement

ABSTRACT

This study was conducted to determine the effect of various levels of hump fat (HF) used in manufacturing of camel, beef and chicken sausage to understand the effect of (HF) on physicochemical composition sausage, Different levels of hump fat (5, 7, and 10 %) were used, physicochemical compositions like (moisture, protein, fat, Ash, water holding capacity, shrinkage, cooking loss and pH) were determined. Results of the study revealed that moisture content showed high significant differences (P≤0.01)among treatments groups, Camel sausage and beef sausage tended to have highest values while chicken sausage reported the lowest value. The study showed no significant difference (P≤0.05) among the

Diarrhea is a real disease in childhood which could cause death. Therefore, this study was conducted to isolate Salmonella from 350 stool samples taken from children under five years in age, suffering from diarrhea during the period from March 2019 to March 2020 in Tikrit city / Iraq. The results showed the possibility to isolate ten isolates of Salmonella enterica subsp. Enterica, an infection rate, represents 2.875% of the total rate of patients who suffer from diarrhea. The virulence genes were investigated for ten isolates of S. enterica subsp. enterica, the result is that all isolates possessed the genes stn, invA, lpfA with an appearance percentage of 100%, whi

           In this paper, the homotopy perturbation method (HPM) is presented for treating a linear system of second-kind mixed Volterra-Fredholm integral equations. The method is based on constructing the series whose summation is the solution of the considered system. Convergence of constructed series is discussed and its proof is given; also, the error estimation is obtained. Algorithm is suggested and applied on several examples and the results are computed by using MATLAB (R2015a). To show the accuracy of the results and the effectiveness of the method, the approximate solutions of some examples are compared with the exact solution by computing the absolute errors.

Aim of this research is to evaluate the Singaporean curriculum provided for students in the first stage of basic education on the grounds that this approach pseudonym and is intended for Libyan environment, prompting researchers to ascertain the extent of its relevance to the stage of basic education students in Libya. To this end the researchers prepared questionnaire contains elements curriculum and falls under each element set of criteria have been confirmed sincerity and persistence, were analyzed the goals and content of the curriculum and in accordance with the criteria contained questionnaire as well as evaluating methods of teaching and the means and methods of evaluation used and concluded the researchers set of results

A new Species of the Cerambycinae belonging to the genus Hesperophanes was found new to the fauna of Iraq and Science. H. testaceus was studied in details and the male genitalia were illustrated. Type's paratypes and the locality of this newly described Species were mentioned.

Abstract

The present paper attempts to detect the level of (COVID-19) pandemic panic attacks among university students, according to gender and stage variables.

To achieve this objective, the present paper adopts the scale set up by (Fathallah et al., 2021), which has been applied electronically to a previous cross-cultural sample consisting of (2285) participants from Arab countries, including Iraq. The scale includes, in its final form, (69) optional items distributed on (6) dimensions:  physical symptoms (13) items, psychological and emotional symptoms (12) items, cognitive and mental symptoms (11) items, social symptoms (8) items, general symptoms (13) items and daily living practices (12) items

Many Iraqi students are reluctant to actively participate in the English
language classroom. This reluctance is attributed to a number of factors, above which
is students' lack of thinking skills necessary to express their points of view. This
eventually results in passive learning, a real problem in English language learning in
Iraq.
A need for educational reforms and innovations seems essential. These involve
developing relevant teaching materials, adopting learner-centered approach,
promoting learner autonomy, and enhancing critical thinking.
This study is hoped to assist teachers of English to initiate change and foster
the expansion of thinking, and adopt various new strategies to increase classroom
par

The subject of Iranian no clear program and the Russian Attitude from it, regard as an important matter in international relations, really it was remarkable and distinctive position towards.
The development of Iranian no clear program in this study we treated Three sides.
The firs the collapse of USSR and its effect of Iran while the second aspect concentrate on the nature of Iranian- Russia Relation, the Third side research the Russia A attitude from
Iranian nuclear program, briefly this attitude is represented by positive, supporting and predication but in the sometime focused on Russian interests in the region of Middle East.

           The purpose of this research is to explain the effect of the dropping of three zeroes from Iraqi dinar on the basic role of the dinar and derivative and dynamic in transaction of Iraqi economic. the importance of this research comes from the effect of this operation on the evaluation of the exchange between the individuals of Iraqi society and the other between the Iraqi individuals and the foreign whom use the Iraqi dinar as a tool for exchange also the effect of the operation on the reserves of the Iraqi dinar the results of this research are as the following:-

1-the operation of dropping of zeroes must be associated with increase of the sharing of economic sectors wi